All required questions must be answered on the petition form. A taxpayer must include specific reasons why they believe the Assessor’s valuation is not correct. The Assessor has the presumption of correctness. The amount of tax, assessed value of other properties, the percentage of assessment increase, personal hardship, and other matters unrelated to the market value cannot, by law, be considered by the Board. You must include your estimate of value, comparable sales or other supporting evidence. If you include additional evidence prior to the hearing, it must be received at least twenty-one (21) business days prior to the hearing.